PHILLIPS, Chief Judge.
These actions were brought by Shotkin against Perkins, Director of Revenue of the State of Colorado, in the district court in and for the City and County of Denver, Colorado. He undertook to remove them to the United States District Court for the District of Colorado under 28 U.S.C.A. § 71 and § 74 [now § 1441 et seq.]. In his petition for removal, he attempted to allege that such actions were suits of a civil nature arising under...
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